IT Act| Consideration Earned By Foreign Company From Indian Branch For Providing Access To SAP...
While dismissing the appeal filed by the Revenue Department (Appellant) and explaining the meaning of royalty under the Income Tax Act, 1961, the...
Subscription Revenue From Advertising Services Provided By Non-Resident To Indian Customers Are Not...
The Bombay High Court ruled that where a non-resident is neither involved in the supply of goods or provision of services nor involved in any transfer...
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